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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS User’s Manual
Chapter 12 – Understanding Financial Tables (continued)

USAS Primary Financial Tables and Associated Balance Types

Balance Types with Primary Tables

Financial Tables Balance Types Titles
AF, AP 01 Appropriation Original Budget
AF, AP 02 Appropriation Revisions
AF, AP 03 Appropriation Transfers Out
AF, AP 04 Appropriation Transfers In
AF, AP 05 Unexpended Balance Out
AF, AP 06 Unexpended Balance In
AF, AP 07 Appropriation Collected Lapse Amount
AF, AP 08 Appropriation Committed Lapse Amount
AB 09 Agency Original Budget
AB 10 Agency Budget Revisions
AF, AP 11 Estimated Collect Revenue
AF, AP, AB, CC, GP, PJ 12 Cash Revenues
AF, AP 13 Excess Collected Rev-Posted
AF, AP, AB, GP, PJ 14 Accrued Revenues
AF, AP, AB, CC, GP, PJ 15 Cash Expenditures
AF, AP, AB, CC, GP, PJ 16 Cash Rsrvd-Payroll
AF, AP, AB, GP, PJ 17 Accrued Expenditures
AF, AP, AB, GP, PJ 18 Encumbrances Outstanding
AF, AP, AB, GP, PJ 19 Pre-encumbrances Outstanding
AF, AP, CC 20 Cash Transfers In
AF, AP, CC 21 Cash Transfers Out
AF, AP, GP, PJ 22 Cost Allocation Memo Exp
AF, AP 23 Allotment
AB 24 Agcy Budget Allotmnt
GP, PJ 25 Billable Budget
GP, PJ 26 Expendable Budget
GP, PJ 27 Advances Made
GP, PJ 28 Amount Billed
GP, PJ 29 Units Budgeted
GP, PJ 30 Units Accumulated
GP, PJ 31 Exp/Stat Billed
AF, AP, CC 32 GR/Interfund Borrowing
AF, AP, CC 33 Payroll 401K & DD Pending

Primary Tables with Balance Types

These balances are used for monitoring and control. A number of calculated balances are required for control purposes and are identified below with an asterisk and a number. The numbers correspond with the calculated balances listed later in this chapter. All calculated balance types in USAS normally maintain a positive balance.

Appropriation Financial Table (AP) and Agency/Fund Financial Table (AF)

  Balance Types Titles
  01 Appropriation Original Budget
  02 Appropriation Revisions
  03 Appropriation Transfers Out
  04 Appropriation Transfers In
  05 Unexpended Balance Out
  06 Unexpended Balance In
  07 Appropriation Collected Lapse Amount
  08 Appropriation Committed Lapse Amount
(1) Appropriation Adjusted Budget
(2) Committed Revenues
  11 Estimated Collect Revenue
  12 Cash Revenues
(3) Excess Collected Revenue
  13 Excess Collected Rev–Posted
  14 Accrued Revenues
(4) Appropriation Total Available Revenue
  15 Cash Expenditures
  16 Cash Reserved – Payroll
  17 Accrued Expenditures
  18 Encumbrances Outstanding
  19 Pre-encumbrances Outstanding
(5) Net Cash Activity
  20 Cash Transfers In
  21 Cash Transfers Out
(6) Appropriation Encumbered Cash Available
(7) Appropriation Accrued Cash Available
(8) Appropriation Cash Available
(9) Remaining Encumbered Basis Budget
(10) Remaining Accrued Basis Budget
(11) Remaining Cash Basis Budget
  22 Cost Allocation Memo Expenditures
  23 Allotment
  32 GR/Interfund Borrowing
  33 Payroll 401K & DD Pending

Cash Control Table (CC)

Balance Types Titles
12 Cash Revenues
15 Cash Expenditures
16 Cash Rsrvd-Payroll
20 Cash Transfers In
21 Cash Transfers Out
32 GR/Interfund Borrowing
33 Payroll 401K & DD Pending

Agency Budget Table (AB)

  Balance Types Titles
  09 Agency Original Budget
  10 Agency Budget Revisions
(12) Agency Adjusted Budget
  12 Cash Revenues
  14 Accrued Revenues
  15 Cash Expenditures
  16 Cash Rsrvd-Payroll
  17 Accrued Expenditures
  18 Encumbrances Outstanding
  19 Pre-encumbrances Outstanding
(13) Remaining Agency Budget
  24 Agcy Budget Allotmnt

Grant Table (GP)

Balance Types Titles
12 Cash Revenues
14 Accrued Revenues
15 Cash Expenditures
16 Cash Rsrvd-Payroll
17 Accrued Expenditures
18 Encumbrances Outstanding
19 Pre-encumbrances Outstanding
22 Cost Allocation Memo Exp
25 Billable Budget
26 Expendable Budget
27 Advances Made
28 Amount Billed
29 Units Budgeted
30 Units Accumulated
31 Exp/Stat Billed

Project Table (PJ)

  Balance Types Titles
  12 Cash Revenues
  14 Accrued Revenues
  15 Cash Expenditures
  16 Cash Rsrvd-Payroll
  17 Accrued Expenditures
  18 Encumbrances Outstanding
  19 Pre-encumbrances Outstanding
  22 Cost Allocation Memo Exp
  25 Billable Budget
  26 Expendable Budget
  27 Advances Made
  28 Amount Billed
  29 Units Budgeted
  30 Units Accumulated
(5) Net Cash Activity
  31 Exp/Stat Billed
Chapter 12 Continued
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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